Childcare voucher scheme

Yes and no, in that order - unless the Chancellor announces anything in the Budget, that is.

The same applies to childcare paid directly by the employer to the childcare provider.

is reduced to £121 for higher rate taxpayers (broadly) and £95 for additional rate taxpayers (broadly) who join a relevant scheme after 5 April 2011.

Where I say broadly, it is up to the employer to estimate whether the employee will pay at those rates by reference to the pay and benefits from the employment.